Latest Breaking News On - General anti avoidance rules - Page 7 : comparemela.com

Loss of goodwill in M&A forever The depreciation on goodwill is always an essential element in calculating post-tax return of an acquisition proposal and would severely impact payback calculations of every M&A deal, and the corresponding negotiations in the bid or offer price for an asset Saumil Shah February 05, 2021 / 05:16 PM IST The Finance Bill 2021 has proposed that the goodwill of a business or profession will not be considered as a depreciable asset, and, accordingly, depreciation would not be allowed on goodwill of a business or profession in any situation. It is well established in the financial world that goodwill is an asset that arises on account of consideration paid being in excess of fair value of assets and liabilities being acquired, irrespective of the fact whether consideration is discharged in cash or shares. The mode of acquisition of a business may be via a merger, demerger or business purchase.

Finance-bill
General-anti-avoidance-rules
Indian-accounting-standard
Ma
Merger
Acquisition
Budget-2021
Nirmala-sitharaman
நிதி-ர சி து
இந்தியன்-கணக்குவைப்பு-முறை-தரநிலை
மா